高校体育经费投资基建的审计困境与创新路径  

Audit Dilemma and Innovation Path of University Sports Funds Investment Infrastructure

作　　者：刘永强[1] LIU Yong-qiang(School of Physical Education,Henan Polytechnic University,Jiaozuo 454000,China)

机构地区：[1]河南理工大学体育学院,焦作454000

出　　处：《价值工程》2018年第8期124-125,共2页Value Engineering

基　　金：2018年度河南省软科学项目"太极拳价值时域性及国际化传播的途径与效果研究"

摘　　要：我国高校体育资金来源单一,市场化程度受限。本文阐述高校体育经费投资基建的审计内容与特点,分析投资基建的审计困境,从多个层面给出审计创新路径。The source of PE funds in colleges and universities in China is single and the degree of marketization is limited.This article elaborates the content and characteristics of the auditing of sports capital investment infrastructure in colleges and universities,analyzes the audit dilemma of investment infrastructure,and gives the path of audit innovation from multiple aspects.

关 键 词：高校体育 基建审计 审计困境 审计路径 

分 类 号：F239.45[经济管理—会计学]